Search
Edmeston Central School District – School Lunch Operations (2015M-174)
… District is located in the Towns of Burlington, Edmeston, Exeter, New Lisbon, Pittsfield, Otsego and Plainfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeDiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… the next 23 months and deposited the checks in a joint account. She spent $8,752 of the money at various casinos …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksHancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether … through April 14, 2015. Background The Hancock Central School District is located in the Towns of Hancock, Deposit …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed … taken corrective action. … Determine whether Nyack Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113New Paltz Central School District – Payroll (2021M-45)
… [ read complete report - pdf ] Audit Objective Determine whether New Paltz Central … The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Granville Central School District – Medicaid Reimbursements (2021M-90)
… ] Audit Objective Determine whether the Granville Central School District (District) maximized Medicaid reimbursements … revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures … claims for reimbursement. District officials agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… the audit of claims function. When a governing board decides to establish a separate position with claims auditing … and other guidance to communicate the claims auditor’s responsibilities, as long as such guidance is consistent … of duties, the claims auditor should be someone who is independent of both the purchasing and treasury (check …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the … 2012 through January 22, 2014. Background The Norwich City School District is located in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsHudson City School District – Audit Follow-Up (2010M-142-F)
… Purpose of Review The purpose of our review was to assess the … released in September 2010. Background The Hudson City School District is located in Columbia County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/hudson-city-school-district-audit-follow-2010m-142-fWallkill Central School District – Claims Auditing (2023M-52)
… Audit Objective Determine whether the Wallkill Central School District (District) claims auditor ensured claims were … for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not … for appointment. District officials generally agreed with our findings and indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… Code 59 (Report 2013-S-82 ). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … performed. Modifier code 59 is used to indicate that a provider performed a procedure that was distinct or …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followArkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the … through August 1, 2016. Background The Arkport Central School District is located in the Towns of Almond, Birdsall …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Lockport Public Library – Claims Processing (2015M-192)
… Purpose of Audit The purpose of our audit was to examine the … in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Madrid-Waddington Central School District – Financial Condition (2015M-347)
… expenditures and revenues. Determine the source of funds in the debt service fund and return to the general fund … targeted funding levels and the conditions under which the funds will be used. … MadridWaddington Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/madrid-waddington-central-school-district-financial-condition-2015m-347Lyme Central School District – Financial Condition (2016M-383)
… District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Hammondsport Central School District – Nonresident Tuition (2016M-248)
… Key Findings The Treasurer did not use correct attendance dates when calculating tuition bills for all students. Two … the method to be used to determine the attendance dates of nonresident students placed at the District. Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248East Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… recommendations could not be determined. … audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… recommendations were not implemented. … audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report … and provided these services to 18 children from 12 school districts in Westchester County. Key Findings For the … To SED : Review the disallowances identified by our audit and, if warranted, make the necessary adjustments …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual